IDEAS home Printed from https://ideas.repec.org/a/eee/accoun/v35y2000i2p189-211.html
   My bibliography  Save this article

A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress

Author

Listed:
  • Conover, Teresa L.
  • Nichols, Nancy B.

Abstract

No abstract is available for this item.

Suggested Citation

  • Conover, Teresa L. & Nichols, Nancy B., 2000. "A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress," The International Journal of Accounting, Elsevier, vol. 35(2), pages 189-211, July.
    • Handle: RePEc:eee:accoun:v:35:y:2000:i:2:p:189-211
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(00)00045-5
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Scholes, Ms & Wilson, Gp & Wolfson, Ma, 1992. "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 161-185.
    2. Jacob, J, 1996. "Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers," Journal of Accounting Research, Wiley Blackwell, vol. 34(2), pages 301-312.
    3. Rosenberg, Barr & Houglet, Michel, 1974. "Error Rates in CRSP and Compustat Data Bases and their Implications," Journal of Finance, American Finance Association, vol. 29(4), pages 1303-1310, September.
    4. Cravens, Karen S. & Shearon, Winston Jr., 1996. "An outcome-based assessment of international transfer pricing policy," The International Journal of Accounting, Elsevier, vol. 31(4), pages 419-443.
    5. Shackelford, Da, 1993. "The Impact Of United-States Tax-Law Revision On Multinational-Corporations Capital Location And Income-Shifting Decisions And Geographic Income Shifting By Multinational-Corporations In Response To Ta," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 174-182.
    6. Kothari, S P & Shanken, Jay & Sloan, Richard G, 1995. "Another Look at the Cross-Section of Expected Stock Returns," Journal of Finance, American Finance Association, vol. 50(1), pages 185-224, March.
    7. Collins, J & Kemsley, D & Lang, M, 1998. "Cross-jurisdictional income shifting and earnings valuation," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 209-229.
    8. Harris, Dg, 1993. "The Impact Of United-States Tax-Law Revision On Multinational-Corporations Capital Location And Income-Shifting Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 111-140.
    9. Sloan, Richard G., 1993. "Accounting earnings and top executive compensation," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 55-100, April.
    10. Banz, Rolf W & Breen, William J, 1986. "Sample-Dependent Results Using Accounting and Market Data: Some Evidence," Journal of Finance, American Finance Association, vol. 41(4), pages 779-793, September.
    11. Bushman, Robert M. & Indjejikian, Raffi J., 1993. "Accounting income, stock price, and managerial compensation," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 3-23, April.
    12. Alford, Andrew W. & Jones, Jennifer J. & Zmijewski, Mark E., 1994. "Extensions and violations of the statutory SEC form 10-K filing requirements," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 229-254, January.
    13. Klassen, K & Lang, M & Wolfson, M, 1993. "Geographic Income Shifting By Multinational-Corporations In Response To Tax Rate Changes," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 141-173.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sven P. Jost, 2009. "Transfer Pricing Risk Awareness of Multinational Corporations - Evidence from a Global Survey," Working Papers 2009-21, Faculty of Economics and Statistics, Universität Innsbruck.
    2. N. Eriotis & S. Missiakoulis & I. Ntokas & M. Tzavaras & D. Vasiliou & E. Thalassinos, 2021. "Tax Αvoidance and Transfer Pricing: A VECM Regression Model," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 11(1), pages 50-67.
    3. Lo, Agnes W.Y. & Wong, Raymond M.K. & Firth, Michael, 2010. "Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China," Journal of Corporate Finance, Elsevier, vol. 16(2), pages 225-235, April.
    4. Arie Pratama, 2020. "Corporate governance, foreign operations and transfer pricing practice: the case of Indonesian manufacturing companies," International Journal of Business and Globalisation, Inderscience Enterprises Ltd, vol. 24(2), pages 185-200.
    5. Richardson, Grant & Taylor, Grantley & Lanis, Roman, 2013. "Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 136-150.
    6. FitzGerald, Valpy, 2002. "International tax cooperation and capital mobility," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
    7. Haka, Susan F. & Heitger, Dan L., 2004. "International managerial accounting research: A contracting framework and opportunities," The International Journal of Accounting, Elsevier, vol. 39(1), pages 21-69.
    8. Cazacu (NEAMTU), Andreea - Lavinia, 2017. "Transfer prices - an international problem," MPRA Paper 83661, University Library of Munich, Germany.
    9. Cuzdriorean Dan Dacian & Jurcau Anca Sabina, 2009. "Tax Optimization Through Transfer Pricing, Common And Manipulative Practice," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 872-876, May.
    10. Andreea - Lavinia Cazacu (NEAMTU), 2017. "Transfer Prices - An International Problem," Junior Scientific Researcher, SC Research Publishing SRL, vol. 3(2), pages 19-25, November.
    11. Joana Andrade Vicente, 2021. "Tax us, if you can: a game theoretic approach to profit shifting within the European Union," Working Papers REM 2021/0206, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
    12. Argilés-Bosch, Josep M. & Somoza, Antonio & Ravenda, Diego & García-Blandón, Josep, 2020. "An empirical examination of the influence of e-commerce on tax avoidance in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013. "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 170-189.
    2. Cuzdriorean Dan Dacian & Jurcau Anca Sabina, 2009. "Tax Optimization Through Transfer Pricing, Common And Manipulative Practice," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 872-876, May.
    3. Kooyul Jung & Boyoung Kim & Byungmo Kim, 2009. "Tax Motivated Income Shifting and Korean Business Groups (Chaebol)," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(5-6), pages 552-586.
    4. Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 603-628, August.
    5. Ge, Wenxia & Kim, Jeong-Bon & Li, Tiemei & Li, Yutao, 2016. "Offshore operations and bank loan contracting: Evidence from firms that set up subsidiaries in offshore financial centers," Journal of Corporate Finance, Elsevier, vol. 37(C), pages 335-355.
    6. Kooyul Jung & Boyoung Kim & Byungmo Kim, 2009. "Tax Motivated Income Shifting and Korean Business Groups (Chaebol)," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(5‐6), pages 552-586, June.
    7. Ji Seon Yoo & Ye Ji Lee, 2019. "National Culture and Tax Avoidance of Multinational Corporations," Sustainability, MDPI, vol. 11(24), pages 1-28, December.
    8. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2014. "Income Shifting under Losses," CESifo Working Paper Series 5130, CESifo.
    9. Alfons Weichenrieder, 2009. "Profit shifting in the EU: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 281-297, June.
    10. Kenneth J. Klassen & Stacie K. Laplante, 2012. "Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?," Journal of Accounting Research, Wiley Blackwell, vol. 50(5), pages 1245-1285, December.
    11. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    12. Brandstetter, Laura, 2014. "Do corporate tax cuts reduce international profit shifting," arqus Discussion Papers in Quantitative Tax Research 162, arqus - Arbeitskreis Quantitative Steuerlehre.
    13. Haka, Susan F. & Heitger, Dan L., 2004. "International managerial accounting research: A contracting framework and opportunities," The International Journal of Accounting, Elsevier, vol. 39(1), pages 21-69.
    14. Beuselinck, Christof & Deloof, Marc, 2014. "Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?," The International Journal of Accounting, Elsevier, vol. 49(1), pages 27-52.
    15. Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2016. "Would a CCCTB mitigate profit shifting?," CIRANO Working Papers 2016s-29, CIRANO.
    16. Jeffrey D. Gramlich & Piman Limpaphayom & S. Ghon Rhee, 2002. "Taxes, Keiretsu Affiliation, and Income Shifting," Tinbergen Institute Discussion Papers 02-114/2, Tinbergen Institute.
    17. Collins, Julie H. & Shackelford, Douglas A., 1997. "Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates," Journal of Accounting and Economics, Elsevier, vol. 24(2), pages 151-173, December.
    18. B. Anthony Billings & Mbodja Mougoué & Buagu Musazi, 2009. "How Firms' Foreign Tax Credit Limitation Affects the Amount of Foreign Assets Deployed," Public Finance Review, , vol. 37(2), pages 170-197, March.
    19. John Christian Langli & Shahrokh Saudagaran, 2004. "Taxable income differences between foreign and domestic controlled corporations in Norway," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 713-741.
    20. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option: An experimental study," University of Göttingen Working Papers in Economics 199, University of Goettingen, Department of Economics.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:35:y:2000:i:2:p:189-211. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620179 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.